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2009 (8) TMI 89 - AT - Service TaxAppeal before Comm(A) – Power to condone delay - Commissioner (Appeals) has dismissed the appeal filed by the assessee on the ground of limitation by holding that he does not have powers to condone the delay beyond the period of 30 days.- held that - appeal was in fact filed within time but was submitted in the wrong office. The Tribunal in the above case has considered various precedent decisions laying down that the time spent before the wrong forum should not be taken into consideration while calculating the limitation. The appellants have admittedly been pursuing at each level for transfer of the appeal papers to right forum - It was equally the duty of Joint Commissioner, before whom the appeal was wrongly filed, to transfer the papers to the right office. If that would have been done, there would have been no question of any delay requiring any condonation – appeal considered to be filed within time
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